#business
Business finance strategies and accounting best practices for success
Average shrink is 1.4–1.6% of sales — booked as extra COGS only after a count. Stratify cycle counts by ABC, reconcile 3PL before booking, and show the reserve honestly every month.
Underpayment interest is daily and quarterly — hit the 100%/110% or 90% harbor and pay the right amount by April 15, June 15, September 15, and January 15, or use Schedule AI for seasonal income before Form 2210 bills you.
An unpaid invoice isn't automatically a deduction for cash-basis businesses and worthlessness must be proven in the year claimed — document business character, collection efforts, and the specific charge-off before December 31.
Deduct premiums on Schedule 1, get reimbursed via ICHRA/QSEHRA, or take the premium tax credit — never two for the same dollar. Master the month-by-month coordination and circular math that prevents double benefits.
The $100K-or-200 shorthand is wrong in most states in 2026 — many repealed the transaction test and three big states use $500K. Track gross by state and channel before the notice does.
Federal relief says $5,000 but most states still require $600 — a form in the mailbox may be state-driven. Reconcile per-TPSO gross to taxable income and don't pay tax on mis-coded reimbursements.
Treasury Decision 10050, die am 10. Juli 2026 in Kraft trat, bringt die erste umfassende Aktualisierung der Vorschriften für Qualified Domestic Trusts (QDOT) seit drei Jahrzehnten. Hier erfahren Sie, warum der unbegrenzte Ehegattenfreibetrag nicht-amerikanische Ehepartner ausschließt, was ein QDOT erfordert – einen US-Treuhänder, eine ausdrückliche Wahl auf Formular 706 sowie eine Sicherheitsleistung für Trusts über $2 Millionen – und welche vier verfahrenstechnischen Korrekturen die neuen Regeln für die Nachlässe von Unternehmern vornehmen.
Solo owner with $140K profit can do $28K SEP, $35K Solo 401(k), or $16K SIMPLE — same profit, different deductions. Match the plan to employees, profit, and whether you need the deduction by December 31 or April 15.
Die aktualisierte Definition von 'healthy' durch die FDA wird am 25. Februar 2028 verbindlich: Produkte müssen einen bedeutenden Anteil aus einer Lebensmittelgruppe beitragen und pro Portion unter 10 % TW gesättigtem Fett, 15 % TW Natrium und 10 % TW zugesetztem Zucker bleiben. Hier erfahren Sie, wer die Berechtigung gewinnt, wer sie verliert, was die Compliance kostet (~$20 pro UPC für Etikettenaktualisierungen, ~$1 Million pro neu formulierter Rezeptur) und wie ein praktischer Zeitplan für kleine Lebensmittelunternehmen aussieht.
199A's 20% QBI deduction sunsets after 2025 as written — model the cliff by your actual capped deduction and marginal rate, revisit salary and retirement timing, and track W-2/UBIA for a retroactive extension.
A small building's first-year deduction can triple with cost segregation — reclassify 5-year, 7-year, and 15-year pieces, elect Section 179/bonus where it helps, and document the allocation the ATG expects.
Since 2022 research costs must be capitalized over 5 years — software included — midpoint in year one. Track domestic vs foreign, build the amortization schedule, and be ready for OBBBA's retroactive expensing.
